Internet Auction Sales and Purchases (Publication 177)
Additional Information

For more information

CDTFA regulations, publications, and additional information are available on the CDTFA website or by calling our Customer Service Center at 1‑800‑400‑7115  (TTY:711).

Regulations

• Regulation 1595, Occasional Sales–Sale of a Business–Business Reorganization
• Regulation 1610, Vehicles, Vessels, and Aircraft
• Regulation 1620, Interstate and Foreign Commerce
• Regulation 1684, Collection of Use Tax by Retailers
• Regulation 1685, Payment of Tax by Purchasers
• Regulation 1686, Receipts for Tax Paid to Retailers
• Regulation 1699, Permits
• Regulation 1700, Reimbursement for Sales Tax
• Regulation 1823, Application of Transactions (Sales) and Use Tax
• Regulation 1827, Collection of Use Tax by Retailers

Publications

• Publication 34, Motor Vehicle Dealers
• Publication 44, District Taxes (Sales and Use Taxes)
• Publication 100, Shipping and Delivery Charges
• Publication 101, Sales Delivered Outside California
• Publication 105, District Taxes and Sales Delivered in California
• Publication 107, Do You Need a California Seller's Permit?
• Publication 109, Internet Sales
• Publication 110, California Use Tax Basics